North Dakota Sales Tax Collection and Remittance Procedures

• Retail sales of merchandise
• Printing or duplicating services
• Food prepared for consumption (i.e. dining services)
  • Food and food ingredients sold for home consumption are generally excluded from sales tax
• Snacks, soda, candy, gum, misc sundries, etc. (via vending machine, booth or store)
• Sales of items to legally separate but related organizations (such as UND Alumni & Foundation, UND Aerospace Foundation, etc.) are taxable unless they provide a sales tax exemption certificate.
  • “North Dakota sales and use tax law does not exempt purchases made by nonprofit organizations. Instead, the law details specific organizations which are exempt from sales and use tax.”
• For additional guidance on what is taxable and exempt, go to North Dakota Guidelines > click on Sales & Use Tax.

• Open Sales & Tax Use
• Click on “Apply for a Sales and Use Tax Permit”

• ND TAP is the State portal where the sales tax returns will be completed, and tax payments will be made
• Go to North Dakota Taxpayers Access Point
• Click Sign Up for Access as an Employee
  • Tax ID Number: 45-6002491
  • Ownership type: state entity
  • Contact person: the one completing the returns

• For sales subject to sales tax, the tax rate needs to be added to the POS or Online system and collected at time of sale.
• Use Account code 201101 – Sales Tax Payable
• Sales tax rates (as of Mar 18, 2026):
  • City of Grand Forks – 2.25%
  • County of Grand Forks – 0%
  • State – 5%
  • Total – 7.25%
  • For current rates and rates for locations outside of Grand Forks (e.g. Minot, Bismarck): https://www.tax.nd.gov/business/sales-and-use-tax/local-taxes-city-and-county-taxes. Click on Sales Tax Rate Lookup and search with zip code of location

Sales Tax Return:

• Returns are due monthly, quarterly or annually (depending on volume of sales) 30 days after the period ends. (i.e. Jan-Mar return is due Apr 30)
• Login to North Dakota Taxpayers Access Point
  • Click on “File, Amend, or Print Return”
• Documentation needed to complete the return:
  • Total Taxable Sales for the period
  • Total Non-Taxable Sales for the period
  • Items subject to Use Tax (there will be none)
  • Taxable sales for City of Grand Forks - Local Code 101

Payment of Sales Tax Due

Note: Google Chrome does not work well with NDTAP - use a different browser

1. On the ND TAP home page, Select “Make a Payment”
2. Choose the” Pay by Paper Check” option 
1. Save the Payment Form
3. Enter in UND Marketplace to process a payment request
1. Vendor ID 0000001840 – Tax Commissioner,ND Office of The State
2. Use Account Code 201101 – Sales Tax Payable
3. Attach the ND TAP Payment Form
4. For payment questions, contact UND Payment Services at und.pps@und.edu